SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
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Remission of duty - failure to fulfill export obligation - re-warehoused goods in the bonded premises got burnt and were completely destroyed - It would be meaningless to call upon the assessee who has lost the goods imported, to pay the duty and then request for remission of the same - AT
Remission of duty - failure to fulfill export obligation - re-warehoused goods in the bonded premises got burnt and were completely destroyed - It would be meaningless to call upon the assessee who has lost the goods imported, to pay the duty and then request for remission of the same - AT
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